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DECISION No. 69/2003/QD-BTC OF MAY 14, 2003 PROMULGATING THE REGULATION ON CUSTOMS PROCEDURES FOR EXPORT, IMPORT AND TRANSIT GOODS; EXIT, ENTRY AND TRANSIT TRANSPORT MEANS IN THE ECONOMIC AND TRADE DEVELOPMENT PROMOTION ZONE OF LAO BAO, QUANG TRI PROVINCE

THE FINANCE MINISTER

Pursuant to Customs Law No.29/2001-QH10, which was passed on June 29, 2001 by the National Assembly;

Pursuant to the Government's Decree No.101/2001/ND-CP of December 31, 2001 detailing the implementation of a number of articles of the Customs Law regarding the customs procedures, the customs inspection and supervision regime;

Pursuant to the Government's Decree No.86/2002/ND-CP of November 5, 2002 defining the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies;

Pursuant to the Prime Minister's Decision No.219/1998/QD-TTg of November 12, 1998 and Decision No.08/2002/QD-TTg of January 11, 2002 on Lao Bao Trade Zone Regulation;

At the proposal of the General Director of Customs;

DECIDES:

Article 1.- To promulgate together with this Decision the Regulation on customs procedures for export, import and transit goods; transport means entering, exiting and transiting in the economic and trade development promotion zone of Lao Bao, Quang Tri province.

Article 2.- This Decision takes effect 15 days after its publication in the Official Gazette. To annul Circular No.04/1999/TT-TCHQ of June 18, 1999 of the General Department of Customs prescribing the customs procedures for export, import goods; transport means exiting and entering the economic and trade development promotion zone of Lao Bao, Quang Tri province.

Article 3.- The General Director of Customs, the heads of units under or attached to the Finance Ministry, the concerned organizations and individuals shall have to implement this Decision.

For the Finance Minister

Vice Minister
TRUONG CHI TRUNG

REGULATION ON CUSTOMS PROCEDURES FOR EXPORT, IMPORT AND TRANSIT GOODS; EXIT, ENTRY, AND TRANSIT TRANSPORT MEANS IN THE ECONOMIC AND TRADE DEVELOPMENT PROMOTION ZONE OF LAO BAO, QUANG TRI PROVINCE

(Issued together with the Finance Minister's Decision No. 69/2003/QD-BTC of May 14, 2003)

I. GENERAL PROVISIONS

1. This document guides the customs procedures and the customs inspection and supervision regimes for export, import and transit goods as well as transport means entering, exiting or transiting in the economic and trade development promotion zone of Lao Bao, Quang Tri province (hereinafter abbreviated to LBTZ).

2. Export and import goods of any types shall be subject to the application of the current process of customs procedures prescribed for such types.

3. The policies on export and import tax, special consumption tax and value added tax preferences for export and import goods of LBTZ enterprises shall comply with the provisions in the Prime Minister's Decision No.219/1998/QD-TTg of November 12, 1998 and Decision No.08/2002/QD-TTg of January 11, 2002, the Finance Ministry's Circular No.16/2002/TT-BTC of February 8, 2002 guiding the financial regime applicable to the LBTZ, Quang Tri province, and other documents of the Finance Ministry relating to the domains of taxes for the LBTZ.

The policies on export and import goods items shall comply with the provisions in the Prime Minister's Decision No.46/2001/QD-TTg of April 4, 2001 on management of export and import goods in the 2001-2005 period and the documents guiding the implementation of Decision No.46/2001/QD-TTg of the concerned ministries and branches; the Trade Ministry's Circular No.11/1999/TT-BTM of May 11, 1999 guiding the implementation of the Prime Minister's Decision No.219/1998/QD-TTg.

4. Export, import and transit goods and transport means exiting, entering or transiting the LBTZ shall only go through Gate A (the Lao Bao International Border Gate) and Gate B (located on Road 9 axis at the end of Tan Hop commune, the final point of the LBTZ to the Vietnamese inland).

5. For goods exported from the inland to foreign countries through Lao Bao border gate, the customs procedures shall be carried out at the inland Customs Sub-Department or the Lao Bao International Border Gate Customs Sub-Department. The transportation of goods to Lao Bao border gate shall comply with the provisions on export goods subject to border gate transfer.

6. For goods imported from foreign countries into the inland through Lao Bao border gate, the customs procedures shall be carried at the Lao Bao International Border Gate Customs Sub-Department or the inland Customs Sub-Departments.

Where the customs procedures are carried out at the inland Customs Sub-Departments, the transportation of goods from Lao Bao border gate to inland locations shall comply with the provisions on import goods subject to border-gate transfer.

Where the customs procedures are carried out at Lao Bao International Border Gate Customs Sub-Department: Goods transported through the LBTZ shall be subject to supervision by the LBTZ Customs Sub-Department.

7. Goods exported from the LBTZ to foreign countries:

- If being transported through Gate B, the customs procedures therefor shall be carried out at the LBTZ Customs Sub-Department.

- If being transported through Gate A, the customs procedures therefor shall be carried out at the Lao Bao International Border Gate Customs Sub-Department.

8. For goods transported from the LBTZ into inland for consumption, the customs procedures shall be carried out at the LBTZ Customs Sub-Department.

9. For entry, exit and transit transport means; goods, luggage and foreign exchange of people on exit, entry or in transit, the customs procedures shall be carried out at Lao Bao International Border Gate Customs Sub-Department.

10. When a joint control station is set up at the Ho Chi Minh road- the LBTZ junction under a decision of the competent authority, the Customs Department of Quang Tri province shall have to arrange forces to check and supervise goods and transport means in and out of the LBTZ at this junction.

Pending the establishment of the joint control station, the Customs Department of Quang Tri province shall arrange a customs inspection station to supervise inland transport means going through the LBTZ. This station shall not carry out customs procedures for export/import goods as well as entry and exit transport means.

Inland transport means going through the LBTZ must be subject to the supervisions by the customs at this station and the customs at Gate B of the LBTZ.

11. The Customs Department of Quang Tri province shall be responsible for combating smuggle, preventing the illegal importation of goods across border, combating trade frauds within the scope and geographical area of operation of the customs prescribed in Decree No.107/2002/ND-CP of December 23, 2002 of the Government. Besides the geographical areas of operation of the customs, the People's Committee of Quang Tri province shall have to direct other functional forces to combat smuggling and the transportation of smuggled goods from the LBTZ into the inland areas.

II. CUSTOMS PROCEDURES

1. Goods imported from foreign countries into the LBTZ:

1.1. For goods imported into the LBTZ through Gate B:

a/ Responsibilities of the LBTZ enterprises:

- To make customs declarations and submit the customs dossiers strictly according to regulations for each form of importation at the LBTZ Customs Sub-Department.

- To perform other obligations prescribed in the Customs Law, the Government's Decree No.101/2001/ND-CP of December 31, 2001 detailing the implementation of a number of articles of the Customs Law on customs procedures as well as customs inspection and supervision regimes, and documents guiding this matter.

b/ Responsibilities of the LBTZ Customs Sub-Department:

- To carry out procedures prescribed for each form of importation.

- To implement the provisions on import goods subject to border-gate transfer.

c/ Responsibility of the import border gate Customs Sub-Department:

To implement the provisions on tasks of the import border gate Customs regarding import goods subject to border-gate transfer.

d/ Responsibility of Gate B Customs:

To take responsibility for goods inspection and supervision when goods are carried through Gate B into the LBTZ.

1.2. For goods imported through Gate A:

a/ Responsibilities of LBTZ enterprises:

- To make customs declarations and submit the customs dossiers strictly according to regulations for each form of importation at the Lao Bao International Border Gate Customs Sub-Department.

- To perform other obligations prescribed in the Customs Law, the Government's Decree No.101/2001/ND-CP of December 31, 2001 detailing the implementation of a number of articles of the Customs Law regarding the customs procedures and customs inspection and supervision regimes, and documents guiding this matter.

b/ Responsibilities of Lao Bao International Border Gate Customs Sub-Department:

- To carry out procedures strictly according the regulations for each form of importation.

- To notify the LBTZ Customs Sub-Department of the data related to the import goods lots.

2. For goods introduced from the inland into the LBTZ:

The customs offices shall carry out the procedures only when so request by enterprises. The customs procedures shall be carried out as follows:

2.1. In cases where inland enterprises register to carry out the customs procedures at the LBTZ Customs Sub-Department:

a/ Responsibilities of the LBTZ enterprises and inland enterprises:

- To make customs declarations and submit the customs dossiers strictly according to regulations for each form of exportation or importation. In case of internal goods transportation between enterprises and branches inside and outside the LBTZ, the sale/purchase contracts shall be replaced with the delivery vouchers.

- To perform other obligations prescribed in the Customs Law, the Government's Decree No.101/2001/ND-CP of December 31, 2001 detailing the implementation of a number of articles of the Customs Law regarding the customs procedures and the customs inspection and supervision regimes, and documents guiding this matter.

b/ Responsibility of the LBTZ Customs Sub-Department:

- To carry out the export procedures for inland enterprises and the import procedures for LBTZ enterprises strictly according to regulations for each form of exportation or importation.

- To certify "Goods carried into the LBTZ" in Block 27 of the export declarations of the inland enterprises, to certify "Customs procedures completed" in Block 38 on the import declarations of LBTZ enterprises.

2.2. In cases where inland enterprises register their export declaration forms at inland Customs Sub-Departments:

a/ Responsibilities of inland enterprises:

- To make customs declarations and submit the customs dossiers strictly according to the provisions for each form of exportation.

- To perform other obligations prescribed in the Customs Law, the Government's Decree No.101/2001/ND-CP of December 31, 2001 detailing the implementation of a number of articles of the Customs Law regarding the customs procedures and customs inspection and supervision regime, as well as documents guiding this matter.

b/ Responsibilities of the Customs Sub-Departments which register the export declaration forms:

- To register the export declaration forms strictly according to regulations for each form of exportation.

- To implement the regulations on export goods subject to border-gate transfer.

c/ Responsibilities of the LBTZ enterprises:

- To make customs declarations and submit the customs dossiers strictly according to regulations for each form of exportation.

- To perform other obligations prescribed in the Customs Law, the Government's Decree No.101/2001/ND-CP of December 31, 2001 detailing the implementation of a number of articles of the Customs Law regarding the customs procedures and customs inspection and supervision regime, as well as documents guiding this matter.

d/ Responsibilities of the LBTZ Customs Sub-Department:

- To carry out customs procedures for import goods of the LBTZ enterprises strictly according to the current regulations for each form of importation.

- To perform the tasks of the export border-gate Customs over export goods subject to border-gate transfer of inland enterprises strictly according to the current regulations applicable to export goods subject to border-gate transfer (except the certification of actual export).

- To certify "Goods carried into the LBTZ" into Block 27 of the export declaration forms of the inland enterprises, and "Customs procedures completed" into Block 38 of the import declaration forms of the LBTZ enterprises.

3. Goods exported to foreign countries from the LBTZ:

3.1. For export goods going through Gate B:

a/ Responsibilities of LBTZ enterprises:

- To make customs declarations and submit the customs dossiers strictly according to regulations for each form of exportation at the LBTZ Customs Sub-Department.

- To perform other obligations prescribed in the Customs Law, the Government's Decree No.101/2001/ND-CP of December 31, 2001 detailing the implementation of a number of articles of the Customs Law on the customs procedures and the customs inspection and supervision regime, as well as documents guiding this matter.

b/ Responsibilities of the LBTZ Customs Sub-Department:

- To carry out procedures for export goods strictly according to the current regulations.

- To carry out procedures for border-gate transfer for export goods so as to transport goods to the export border gates strictly according to regulations.

c/ Responsibilities of the export border gate Customs Sub-Departments

To comply with the regulations on tasks of the export border gate Customs for export goods subject to border-gate transfer.

d/ Responsibilities of Gate B Customs:

To control and supervise goods transported from the LBTZ through Gate B for export to foreign countries via export border gates.

3.2. For export goods going through Gate A:

a/ Responsibilities of LBTZ enterprises:

- To make customs declarations and submit the customs dossiers strictly according to the regulations for each form of exportation at the Lao Bao border gate Customs Sub-Department.

- To perform other obligations prescribed in the Customs Law, the Government's Decree No.101/2001/ND-CP of December 31, 2001 detailing the implementation of a number of articles of the Customs Law regarding the customs procedures and the customs inspection and supervision regime, as well as documents guiding this matter.

b/ Responsibilities of the Lao Bao International Border Gate Customs Sub-Department:

- To carry out procedures for export goods, to perform tasks of the export border-gate customs strictly according to the current regulations.

- To notify the LBTZ Customs Sub-Department of the data related to the export goods lots.

4. Customs procedures for goods brought from the LBTZ into the inland:

a/ Responsibilities of the LBTZ enterprises (the seller) and the inland enterprises ( the buyer):

- To make customs declarations and submit the customs dossiers strictly according to the regulations for each form of exportation and importation at the LBTZ Customs Sub-Department. In case of internal goods transportation between enterprises and their branches inside and outside the LBTZ, the delivery bills shall replace the contracts in the customs procedures.

- The LBTZ enterprises must additionally submit to the customs offices the copies of the declarations on goods imported from foreign countries into the LBTZ if the goods brought into the inland are those of foreign origin.

The LBTZ enterprises (the seller) shall have to submit to the LBTZ Customs Sub-Department the table of norms of raw materials imported from foreign countries, which constitute the products if the goods are manufactured, processed, recycled or assembled in the LBTZ with the use of foreign raw materials or components.

- To perform other obligations prescribed in the Customs Law, the Government's Decree No.101/2001/ND-CP of December 31, 2001 detailing the implementation of a number of articles of the Customs Law regarding the customs procedures and the customs inspection and supervision regime as well as documents guiding this matter.

b/ Responsibilities of the LBTZ Customs Sub-Department:

- To carry out the customs procedures for export goods of LBTZ enterprises and the import goods of inland enterprises strictly according to regulations.

- In cases where goods imported from foreign countries into the LBTZ are not consumed up and the transportation thereof into the inland for consumption is applied for, the Customs shall base themselves on the initial import dossier sets to carry out the import procedures. Goods imported in any form shall be subject to the procedures prescribed for such form.

c/ Responsibilities of Gate B Customs:

- To control and supervise goods when they go through Gate B into the inland.

- To carry out procedures for non-commercial goods brought from the LBTZ into the inland.

III. IMPLEMENTATION ORGANIZATION

1. The director of the Customs Department of Quang Tri province shall have to organize and direct its attached units to implement this Decision; closely coordinate with the concerned agencies in strictly implementing the Regulation on Lao Bao Trade Zone, issued together with Decision No.219/1998/QD-TTg of November 12, 1998 and Decision No.08/2002/QD-TTg of January 11, 2002 of the Prime Minister and other relevant documents.

2. The General Department of Customs shall regularly monitor, inspect and guide the Customs Department of Quang Tri province and the Customs Departments of other provinces and cities in strictly implementing this Decision. In the course of implementation, if any problems arise, they should be reported in time to the Finance Ministry for settlement.

Fore the Finance Minister

Vice Minister
TRUONG CHI TRUNG